SEC Company Response from AVADEL PHARMACEUTICALS PLC (AVDL) (CIK 0001012477) — Sep 8, 2022
AVADEL PHARMACEUTICALS PLC (AVDL) (CIK 0001012477)
Date: Sept. 8, 2022 · CIK: 0001012477 · Accession: 0001104659-22-098527
AI Filing Summary & Sentiment
File numbers found in text: 333-267198
Letter
Re: Avadel Pharmaceuticals plc
VIA EDGAR
September 8, 2022
United States Securities and Exchange Commission
Office of Life Sciences
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Acceleration Request for Registration Statement on Form S-3
File No. 333-267198
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Avadel Pharmaceuticals plc (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to September 12, 2022, at 4:01 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Finnbarr Murphy at (212) 459-7257. If you have any questions regarding this request, please contact Finnbarr Murphy of Goodwin Procter LLP at (212) 459-7257.
Sincerely,
AVADEL PHARMACEUTICALS PLC
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CORRESP
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VIA EDGAR
September 8, 2022
United States Securities and Exchange Commission
Office of Life Sciences
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Avadel Pharmaceuticals plc
Acceleration Request for Registration Statement on Form S-3
File No. 333-267198
Ladies and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Avadel Pharmaceuticals plc (the “Company”)
hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”)
be accelerated to September 12, 2022, at 4:01 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel,
Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration
request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once
the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Finnbarr Murphy
at (212) 459-7257. If you have any questions regarding this request, please contact Finnbarr Murphy of Goodwin Procter LLP at (212) 459-7257.
Sincerely,
AVADEL PHARMACEUTICALS PLC
/s/ Thomas S. McHugh
Thomas S. McHugh
Chief Financial Officer
cc: Gregory J. Divis, Avadel Pharmaceuticals plc
Jerad G. Seurer, Esq., Avadel Pharmaceuticals
plc
Robert E. Puopolo, Esq., Goodwin Procter
LLP
Finnbarr D. Murphy, Esq., Goodwin Procter LLP